AUDIT REPORT LAG IN BANKING COMPANIES: AN INDONESIAN EVIDANCE
DOI:
https://doi.org/10.22225/kr.16.2.2025.291-306Keywords:
Audit report lag, profitability, solvency, company size, auditor reputation, audit opinionAbstract
The information contained in a company's financial reports can be useful if it is presented accurately and on time when needed by users of financial reports such as creditors, investors, auditors, government, society, and other parties as a basis for making decisions. The inaccuracy of the audit report (audit report lag) will have an impact on the company's credibility. Timeliness in completing a financial report audit is seen from the date of the company's financial report to the date of the independent auditor's report. This research was conducted to deetermine the effect of profitability, solvency, company size, auditor reputation, and audit opinion on audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 47 banking companies registered on the IDX in 2020-2022. The sample in this research was 4 companies determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the variables profitability, company size, and auditor reputation have a negative effect on audit report lag, while solvency and audit opinion do not affect audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022.References
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Setiyowati, M., & Januarti, I. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. ASET Journal (Accounting Research), Vol 14, No. 2, pp. 235–244.
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Susanti, E. (2021). The Influence of Profitability and Solvency on Audit Report Lag in the Indonesia Stock Exchange. KIAT Economics Journal, Vol 32, No. 1,
pp. 133–138.
Sutjipto, V. F., Sugiarto, B., & Biantara, D. (2020). Analysis of the Influence of Company Size, Profitability, Solvency, KAP Reputation, and Auditor Opinion on Audit Report Lag on Companies Listed on the Indonesia Stock Exchange in 2016- 2018. Accounting Cycle Journal Universitas Agung Podomoro, Vol 1, No. 2, pp. 85–99.
Yanthi, K. D. P., Merawati, L. K., & Munidewi,
I. A. B. (2020). The Influence of Audit Tenure, KAP Size, Auditor Turnover, and Auditor Opinion on Audit Report Lag. Kharisma Journal, Vol 2, No. 1, pp. 148–
158.
Yunita, Komang Fridagustina Adnantara, & Tiara Kusumadewi. (2020). The Influence
of Profitability, Solvency, and Company Size on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2016-2018. Journal Research of Accounting, Vol 2, No. 1, pp. 83–92.
Alfiani, D., & Nurmala, P. (2020). The Influence of Company Size, Profitability, Solvency, and Public Accountant Office Reputation on Audit Report Lag. Journal of Technopreneurship on Economics and Business Review, Vol 1, No. 2, pp. 79-99.
Ananda, S., Andriyanto, W. A., & Sari, R. (2021, August). The Influence of Company Size, Audit Opinion, Profitability, Operational Complexity, and Leverage on Audit Report Lag. In BIEMA Proceedings (Business Management, Economic, and Accounting National Seminar), Vol. 2, pp. 298-315.
Anggraini, D. O., Endiana, I. D. M., & Kumalasari, P. D. (2022). Analysis of
Internal and External Factors Influencing Audit Report Lag. Kharisma Journal, Vol 4, No. 1, pp. 105–116.
Cahyati, A. D., & Anita, A. (2019). The Influence of Profitability, Solvency, and Auditor Opinion on Audit Report Lag with Company Size as a Moderating Variable. PETA Journal of Research in Theory and Applied Accounting, Vol 4, No. 2, pp. 106-
127.
Christiane, G. S., Indrabudiman, A., & Handayani, W. S. (2022). The Influence of Leverage, Profitability, Company Size, Operational Complexity, and Auditor Reputation on Audit Report Lag. Accounting, Finance, and Management Journal, Vol 3, No. 3, pp. 263-278.
Damanik, A. C., Nainggolan, J., Simbolon, Y., & Simorangkir, E. N. (2021). The Influence of Profitability, Company Size, on Consumer Good Industry Companies Listed on the Indonesia Stock Exchange in 2017-2019. Scientific Journal of Management, Economics, and Accounting, Vol 5, No. 2, pp. 947–962.
Delima, R. P. (2015). Reporting, Government Information, Finance, 23 (September), pp. 37–
54.
Dewangga. (2015). Factors Affecting Audit Report Lag. Management and Business Review, Vol 4, No. 1, pp. 60–74.
Galih Indriansyah. (2022). The Influence of Company Size, Audit Opinion, Firm Size, and Audit Tenure on Auditor Switching. Liabilities Journal, Vol 7, No. 1, pp. 44–54. Gaol, R. L., & Duha, K. S. (2021). Factors Influencing Audit Report Lag in Mining Companies Listed on the Indonesia Stock Exchange. Journal of Accounting &
Finance Research, pp. 64-74.
Ghozali, I. (2011). Application of Multivariate Analysis with SPSS Program. Universitas Diponegoro Press.
Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS 23 Program (8th Edition). Universitas Diponegoro Press.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Corporate Governance: Values, Ethics and Leadership, pp. 77–132.
Lestari, S. Y., & Nuryanto, M. (2018). Factors Affecting Audit Report Lag and Its Impact on Abnormal Returns of Companies on the
Indonesia Stock Exchange. Journal of Analysis Accounting and Taxation, Vol 2, No. 1.
Lubis, R. H., Ovami, D. C., & Chairani, S. (2019). The Influence of Liquidity Ratios, Solvency, Profitability, and Company Size on Audit Report Lag in LQ 45 Companies. Accounting and Learning Journal, Vol 8, No. 2.
Meidiyustiani, R., & Febisianigrum, P. (2020). The Influence of Profitability, Solvency, and Auditor Opinion on Audit Report Lag Moderated by Company Size. AKUNSIKA: Journal of Accounting and Finance, Vol 1, No. 2, pp. 147-157.
Meini, Z., & Nikmah, R. U. (2022). The Influence of Auditor Opinion, Auditor Switching, and Auditor Reputation on Audit Report Lag and Its Impact on Company Capital Costs. FAIR VALUE: Journal of Accounting and Finance Scientific, Vol 4, No. 3, pp. 1128-1145.
Michael Spence. (1973). Spence1973 - Job Market Signaling. The Quarterly Journal of Economics, Vol 87, No. 3, pp. 355–374.
Ngurah, I. G., Rudangga, G., & Sudiarta, G. M. (2016). The Current Global Economy Indirectly Impacts the Economy in Indonesia. The domestic political situation also influences the economy in Indonesia. The Economy Journal, Vol 5, No. 7, pp. 4394–4422.
Oktrivina, A., & Azizah, W. (2022). The Influence of Solvency, Profitability, Company Size, and Public Accountant Office Size on Audit Report Lag. AKURASI: Journal of Accounting Research and Finance, Vol 4, No. 1, pp. 55–
68.
Putra, R. D., Tasya, A. F., Pardede, C. L., & Sitepu, W. R. B. (2021). The Influence of Audit Report Lag on LQ-45 Companies Listed on the Indonesia Stock Exchange for the Period 2015-2019. MEA Scientific Journal (Management, Economics, and Accounting), Vol 5, No. 2, pp. 905–914.
Putri, K. P., & Asyik, N. F. (2015). The Influence of Profitability, Solvency, Auditor Opinion, Company Size, and Auditor Reputation on Audit Report Lag. Journal of Accounting Science & Research, Vol 4, No. 9, pp. 85–99.
Rani, E. H., & Triani, N. N. A. (2021). Audit Report Lag of Listed Companies on the IDX. ASET Journal (Accounting
Research), Vol 13, No. 1, pp. 12–25.
Rijali, A. (2018). Qualitative Data Analysis by Ahmad Rijali. UIN Antasari Banjarmasin Journal, Vol 17, No. 33, pp. 81–95.
Riyanto, Y. (2010). Research Methodology in Education. SIC.
Rochmah, R., Pahala, I., & Perdana, P. N. (2022). The Influence of Profitability, Solvency, Asset Activity, and Audit Committee on Audit Report Lag in Property and Real Estate Companies in Indonesia. Journal of Accounting, Taxation, and Auditing, Vol 3, No. 2, pp. 403–424.
Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). The Influence of Company Size, Auditor Opinion, Company Age, Profitability, and Solvency on Audit Report Lag. Owner (Research and Accounting Journal), Vol 4, No. 2, pp. 286.
Saragih, M. R. (2018). The Influence of Company Size, Solvency, and Audit Committee on Audit Report Lag (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013- 2016). Indonesian Journal of Sustainable Accounting, Vol 1, No. 3, pp. 352–371.
Setiyowati, M., & Januarti, I. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. ASET Journal (Accounting Research), Vol 14, No. 2, pp. 235–244.
Sugiyono. (2018). Combination Research Methods (Mixed Methods). CV Alfabeta.
Susanti, E. (2021). The Influence of Profitability and Solvency on Audit Report Lag in the Indonesia Stock Exchange. KIAT Economics Journal, Vol 32, No. 1,
pp. 133–138.
Sutjipto, V. F., Sugiarto, B., & Biantara, D. (2020). Analysis of the Influence of Company Size, Profitability, Solvency, KAP Reputation, and Auditor Opinion on Audit Report Lag on Companies Listed on the Indonesia Stock Exchange in 2016- 2018. Accounting Cycle Journal Universitas Agung Podomoro, Vol 1, No. 2, pp. 85–99.
Yanthi, K. D. P., Merawati, L. K., & Munidewi,
I. A. B. (2020). The Influence of Audit Tenure, KAP Size, Auditor Turnover, and Auditor Opinion on Audit Report Lag. Kharisma Journal, Vol 2, No. 1, pp. 148–
158.
Yunita, Komang Fridagustina Adnantara, & Tiara Kusumadewi. (2020). The Influence
of Profitability, Solvency, and Company Size on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2016-2018. Journal Research of Accounting, Vol 2, No. 1, pp. 83–92.
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Published
2025-01-15
How to Cite
Dwitrayani, M. C., Juli Semara Putra, P. M., Sudiartana, I. M., & Rai Juniariani, N. M. (2025). AUDIT REPORT LAG IN BANKING COMPANIES: AN INDONESIAN EVIDANCE. KRISNA: Kumpulan Riset Akuntansi, 16(2), 291–306. https://doi.org/10.22225/kr.16.2.2025.291-306
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